问题已解决
請(qǐng)問(wèn)同一控制下用債券的方式取得長(zhǎng)期股權(quán)投資的差額,計(jì)應(yīng)付債券-利息調(diào)整科目嗎?為什么其他資產(chǎn)的差額計(jì)資本公積,盈余公積,利潤(rùn)分配-未分配利潤(rùn)?
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你好,準(zhǔn)則規(guī)定,債券方式取得長(zhǎng)投的差額可在后期通過(guò)溢折價(jià)攤銷計(jì)入投資收益,所以計(jì)應(yīng)付債券-利息調(diào)整科目;而其他資產(chǎn)不能計(jì)入當(dāng)期損益,直接調(diào)整留在收益或資本公積
2023 11/23 22:48
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